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Section 3: Amendment of section 29

Bihar Goods and Services Tax (Amendment) Ordinance, 2022State Ordinance of Bihar · No. 12 of 2017

In section 29 of the principal Act, in subsection (2), –– a. in clause (b), for the words “returns for three consecutive tax periods”, the words “the return for a financial year beyond three months from the due date of furnishing the said return” shall be substituted;

b. in clause (c), for the words “a continuous period of six months”, the words “such continuous tax period as may be prescribed” shall be substituted.

Where this provision sits

ActBihar Goods and Services Tax (Amendment) Ordinance, 2022
Section3
Marginal noteAmendment of section 29
JurisdictionState of Bihar
StatusIn force as published by the source

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